6714 NW 16th Street, Suite B
Gainesville, FL 32653
November 20, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
Attn: Jimmy McNamara, Attorney-Advisor
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Re: |
Cyclo Therapeutics, Inc. |
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Registration Statement on Form S-4 |
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Filed November 7, 2023, as amended |
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File No. 333-275371 |
Dear Mr. McNamara:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cyclo Therapeutics, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above referenced Registration Statement so that it will become effective at 9:00 a.m., Eastern Time, on Tuesday, November 21, 2023 or as soon as thereafter practicable.
Please contact Alison Newman by telephone at (212) 878-7997 or Laura Holm at (561) 804-4408, legal counsel for the Company, as soon as possible as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
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Very truly yours, |
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/s/ N. Scott Fine |
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N. Scott Fine |
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Chief Executive Officer |
cc: Fox Rothschild LLP